Exemptions, Exclusions, Reductions, and Increases as Factors of Influence Through Public Fees
Exemptions, Exclusions, Reductions, and Increases as Factors of Influence Through Public Fees

Summary/Abstract: Public fees are traditionally used as an instrument for implementing the State levy policy serving the primary (fiscal) objective of these levies but also contribute to the fulfillment of their derivative functions. The public fees serve their functions owing to their appropriate legal design. Manipulation of the legal structure of a public fee in a form of applying exclusions, exemptions, reductions, and increases affects the scope and effectiveness of the functions they perform.

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